To fulï¬ll the requirements for a CCAF AAS degree, Airmen are required to have earned their 5 (journeyman) level in the appropriate AFSC.Upon promotion to Staff Sergeant, Airmen enter training for their 7 (craftsman) level. Seven level training consists of CDCs, OJT, and for some AFSCs, a 7-level technical school.
In addition, for applicable corporations, transfer-pricing issues that give rise to an uncertain tax position often are reportable on Schedule UTP, Uncertain Tax Position Statement. These issues also have increased the complexity of financial statements, requiring additional and longer footnote disclosures.ransfer-pricing issues often give rise to uncertain tax benefits, which under FASB ASC Topic 740, Income Taxes, require taxpayers to assess the strength of the uncertain position, based on its documentation and analysis.
Consequently, this paper addresses how the implementation of a transfer pricing tax compliance strategy impacts on the overhead cost allocation system design in an MNE that applies the same accounting system for managerial and tax purposes.s a final remark, we want to address a number of limitations in our work. The purpose of this case study was to investigate the changes to overhead cost allocation system design caused by the implementation of a transfer pricing tax compliance strategy.